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Certified Fraud Examiner CFE The free demo has three versions.
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CFE PDF DEMO:
QUESTION NO: 1
A __________ is a day-by-day, or chronological, record of transactions
A. Asset
B. Journal
C. Checkbook
D. Ledger
Answer: B
QUESTION NO: 2
One reason employees might be hesitant to use PO boxes in shell company schemes is that some businesses are specially vary of sending checks to vendors that have street addresses only.
A. True
B. False
Answer: B
QUESTION NO: 3
Theft of incoming checks usually occurs when ________ is (are) in charge of opening the mail and recording the receipt of payments.
A. Single employee
B. Two employees
C. More then two employees
D. None of the above
Answer: A
QUESTION NO: 4
"Anticipate possible losses and omit potential profits", this results in:
A. Asymmetrical accounting
B. Symmetrical accounting
C. Playing accounting
D. Bearing accounting
Answer: A
QUESTION NO: 5
Which check tampering red flag may indicate employees have embezzled cash and charged the embezzlement to expense accounts?
A. Voided checks
B. Payable checks
C. Missing checks
D. Duplicate checks
Answer: C
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Updated: May 27, 2022